ISA (NZ) 320 Materiality in Planning and Performing an Audit

  • Auditing

Deals with the auditor’s responsibility to apply the concept of materiality in planning and performing an audit of financial statements.


Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • ISA (NZ) 320 – Periods ending on or after 15 Dec 2016

    Date of issue: Jul 2011 Date compiled: 31 Oct 2015

Previous Versions

  • ISA (NZ) 320 – Periods ending on or after 15 Dec 2013

    Date of issue: Jul 2011 Date compiled: 30 Apr 2013